SAVITA & NIRMALA VORA CHARITABLE TRUST,KOLKATA V. CIT(EXEMPTIONS), KOLKATA

ITA 290/KOL/2025

AI Insights

The case involves two appeals by Savita & Nirmala Vora Charitable Trust against the orders of the Commissioner of Income Tax (Exemptions), Kolkata, which denied the trust's registration under section 12A and recognition under section 80G of the Income Tax Act. The trust had initially applied under section 12A(1)(ac)(vi), which was deemed incorrect as they were already registered and should have applied under section 12A(1)(ac)(i). The Tribunal acknowledged the trust's long-standing charitable activities and decided to give them another opportunity to correct their application by referring to the appropriate sections.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126293 (ITAT-KOLKATA)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUCHETA CHATTOPADHYAY
• Assessee Lawyers: SUNIL SURANA
• Keywords: Charitable institution; Commissioner; Commissioner of Income Tax; Statistical purposes; Restored; Exempt
• Section: 12A; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JM AND SHRI RAJESH KUMAR, AM ITA Nos. 289 & 290/KOL/2025 (Assessment Year: NIL) Savita & Nirmala Vora Charitable Trust Old Block, 2nd Floor, 1, British India Street, Kolkata, West Bengal, 700069 Vs. CIT (Exemptions), 10B, Middleton Road, Aayakar Bhawan, Kolkata, West Bengal, 700071 (Appellant) (Respondent) PAN No. AAGTS5357N Assessee by : Shri Sunil Surana, AR Revenue by : Shri Sucheta Chattopadhyay Roy, DR Date of hearing: 21.04.2025 Date of pronouncement : 21.04.2025 O R D E R PER BENCH: These are the two appeals filed by the assessee, in ITA No. 289/KOL/2025 as against the order of ld. Commissioner of Income Tax (Exemption), Kolkata [In short ld. CIT (E)] No. ITBA/EXM/F/EXM45/2024-25/1071429424(1) vide order dated 21.12.2024, denying the assessee to examine the registration u/s 12A of the Act and ITA No. 290/KOL/2025 is the appeal filed by the assessee against the order of ld. CIT (E), Kolkata No. ITBA/EXM/F/EXM45/2024- 25/1071429424(1) vide order dated 21.12.2024, denying the assessee in granting registration u/s 80G of the Act. 02. It was submitted by the ld. AR that the assessee has admittedly made an application u/s 12A(1)(ac)(vi) of the Act. It was submitted that as the assessee is an old assessee and is already enjoying the benefit of registration u/s 12A and recognition of 80G of the Act. The assessee Page | 2 ITA No.289 & 290/KOL/2025 Savita & Nirmala Vora Charitable Trust ought to have made application u/s 12(A)(1)(ac)(i) of the Act. It was submitted that the ld. CIT (E) denied the assessee to registration u/s 12A of the Act, consequently, recognition u/s 80G of the Act on the ground that the assessee had referred to the wrong section. IT was a prayer that the issue may be restored to the file of the ld. CIT(E) so as to grant the assessee the opportunity to refer to the relevant appropriate section. It was submitted that the ld. CIT (E) recognize in the order that the assessee is an old assessee and is in charitable work. 03. The ld. CIT DR submitted that the wrong section has been applied by the assessee and hence, the order of the ld. CIT(E) is to be upheld. 04. We have considered the rival submissions. On perusal of the facts in the present case along with the order of ld. CIT (E) clearly shows that the ld. CIT (E) does recognize that the assessee is an old assessee and is doing charitable activity. This being so in the interest of justice, the issue in the appeals are restored to the file of the ld. CIT (E) so as to provide assessee an opportunity to rectify his application referring to the correct section. If the ld. CIT (E) finds any other defects in respect of similar matters in the assessee’s case, then he may in the notice clearly specify the defect / defects so as to grant the assessee adequate opportunity to rectify the defects if any. 05. In the result, the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 21.04.2025. Sd/- Sd/- (RAJESH KUMAR) (GEORGE MATHAN) (ACCOUNTANT MEMBER) (JUDICIAL MEMBER) Kolkata, Dated: 21.04.2025 Sudip Sarkar, Sr.PS Page | 3 ITA No.289 & 290/KOL/2025 Savita & Nirmala Vora Charitable Trust Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. CIT 4. DR, ITAT, 5. Guard file. BY ORDER, True Copy// Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata "